The West Virginia (WV) state sales tax rate is currently 6.0%. Depending on local municipalities, the total tax rate can be as high as 7%.

Amazon.com owns and operates a customer service center in West Virginia. This physical presence, or nexus, creates a sales tax obligation for Amazon and many sellers participating in Amazon’s Seller Central and Fulfillment By Amazon (FBA) programs.

West Virginia sales tax is imposed on the retail sale or lease of tangible personal property and the furnishing of certain services. All sales and services are presumed to be subject to sales and use tax unless an exemption is clearly established. As a Streamlined Sales Tax state, West Virginia encourages out-of-state businesses without a sales tax obligation to register with the state and collect.

How to Register

Businesses may register online through Business4WV.com. Alternatively, an application for business registration may be submitted to the West Virginia State Tax Department.

Businesses selling into multiple states may register with the Streamlined Sales Tax Project.

How to File and Pay

Sales and use tax returns may be filed online or forms may be downloaded and mailed to the West Virginia State Tax Department. Taxpayers making more than $25,000 in payments for a single business tax type are required to file and pay electronically.

Monthly or quarterly filing is required, depending on the amount of tax collected. Returns must be filed even when no tax is due. Additional information.

Deadlines

Sales and use tax returns are due on or before the 20th of the month following the reporting period. See the West Virginia State Tax Department 2014 Tax Calendar.

Avalara Sales and Use Tax Products for West Virginia

AvaTax – AvaTax is a powerful, online sales tax compliance solution that provides all businesses with a level of sales tax automation that until now has been available only to Fortune 500 companies. AvaTax’s transaction-based service model and seamless integration into business applications gives you rapid access to all jurisdiction assignments and real-time sales tax calculations. Cutting-edge technologies and superior processing logic can manage even the most complicated tax issues, such as situs, nexus, tax tiers, tax holidays, exemptions, certificate management and product taxability rules.

TrustFile - Avalara TrustFile provides detailed sales tax reporting for online sellers. Allowing businesses to know exactly where, when and how much to file. Ecommerce business owners can use TrustFile to determine whether or not they are collecting the right amount of sales tax in each individual state, and then store a record of their sales tax history securely in the cloud for free.

West Virginia Department of Revenue